Case Laws

1999(04)LCX0097: German Homoeopathic Ltd: Sugar of milk, being Lactose is classifiable under sub-heading 1702 10.

1996(03)LCX0049: D.C.M. Shriram Industries: Sugar cubes, sugar sachets and pharmaceutical grade sugar are classifiable under sub-heading 1701 39.

1995(10)LCX0060: K.G. Gluco Biols Ltd.: Liquid glucose is classifiable under sub-heading 1702 19.

1994(11)LCX0053: Maize Products: Liquid Glucose/Malto Dextrine is classifiable under sub-heading 1702 29.

Advance Rulings

2024(05)LCX0141(AAR): Technocrats Equipment sales and service : BEE Prime Feed is classifiable under heading 1702 90.

2022(12)LCX0053(AAR): Healthy Life Foodtech Private Limited: Glaze Gels is classifiable under 1704 9090.

2023(07)LCX0089(AAR): Sirimiri Nutrition Food Products Private Limited: “Sesame Chikkies, Amaranth Chikkies, Crushed Peanut Chikkies, Spirulina Chikkies and Dry Fruit Chikkies” are classifiable under 1704